IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 4478 of 2007(G)
1. DHANDAPANI.M., 8/29,
... Petitioner
2. C.UMMER, CHEMALA HOUSE,
3. C.K.GANGADHARAN, JAYA COFFEE WORKS,
4. SHAJI JOSE, ANACKKAL ESTATE,
5. SHAJI.B.P., PUDUVAL HOUSE,
6. RAJASEKHARAN.M., SATHYA VIHAR,
Vs
1. STATE OF KERALA, REPRESENTED BY
... Respondent
2. ASSISTANT COMMISSIONER (ASSESSMENT),
3. THE COMMISSIONER FOR COMMERCIAL
For Petitioner :SRI.GEORGE POONTHOTTAM
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :29/10/2010
O R D E R
P.R.RAMACHANDRA MENON, J
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W.P.(C).NO.4478 OF 2007
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Dated this the 29th day of October, 2010
JUDGMENT
The petitioner is challenging the Constitutional validity of Section 5 BA of
the KGST Act, whereby it has been stipulated that ‘licence fee’ could be levied,
in lieu of tax, on the sale of lottery. The petitioner is also seeking to quash
Ext.P2 to P7 series demand notices.
2. The legal issue had come up for consideration of this Court earlier and
the same was answered against the State/Revenue, as per the decision in
(2007 (2) KLT 397) Commercial Corporation of India v Addl. Sales Tax
Officer holding that Section 5BA of the KGST Act was unconstitutional and that
the State Government cannot collect the disputed liability. It is brought to the
notice of this Court by the learned counsel for the petitioner as well as the
learned Senior Government Pleader appearing for the respondents, that the
above decision, though was subjected to challenge by way of Writ Appeal and
thereafter before the Apex Court, it did not turn to be fruitful.
In the above circumstance, the petitioner is entitled to succeed.
Accordingly, Ext.P2 and P7 notices are set aside and the writ petition is allowed
as prayed for. No costs.
P.R.RAMACHANDRAMENON,JUDGE
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